The Resource Taxation of offshore portfolio investment by New Zealand residents : new foreign investment fund rules

Taxation of offshore portfolio investment by New Zealand residents : new foreign investment fund rules

Label
Taxation of offshore portfolio investment by New Zealand residents : new foreign investment fund rules
Title
Taxation of offshore portfolio investment by New Zealand residents : new foreign investment fund rules
Creator
Subject
Language
eng
Summary
This article reviews the extensive history of the new New Zealand foreign investment fund (FIF) rules of December 2006, applying as from 1 April 2007, and critically evaluates whether they are likely to solve the problems they were designed to overcome
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 61 (2007),
http://library.link/vocab/creatorName
  • Smith, A.M.C
  • Dunbar, D.G
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • portfolio investment
  • foreign investment fund
Label
Taxation of offshore portfolio investment by New Zealand residents : new foreign investment fund rules
Instantiates
Publication
Label
Taxation of offshore portfolio investment by New Zealand residents : new foreign investment fund rules
Publication

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